Adopción de tecnologías de contabilidad digital en el rendimiento financiero y la competitividad de las empresas emprendedoras de la provincia de Cusco, Perú

Paola Soledad     Huaman-Ccañihua

doi:10.47606/ACVEN/PH0450

Authors

Paola Soledad Huaman-Ccañihua Universidad Continental Cusco – Perú https://orcid.org/0000-0002-1393-449X

DOI:

https://doi.org/10.47606/ACVEN/PH0450

Keywords:

digital accounting, SMEs, operational efficiency, decision-making, access to financing, business sustainability

Abstract

The adoption of digital accounting technologies has become a strategic element that affects the financial performance and competitiveness of micro and small enterprises in the province of Cusco, Peru. Traditional accounting, based on manual processes, limits timely access to the information required for effective managerial decision-making. In contrast, tools such as cloud-based accounting software, electronic invoicing, and automated financial reporting contribute to process optimization, improved operational efficiency, and strengthened business sustainability. This study was conducted using a quantitative, non-experimental, correlational, and cross-sectional design. The sample consisted of 98 micro and small enterprises that were beneficiaries of the Business Support Fund for Micro and Small Enterprises (FAE-Mype) and operated in different districts of the province of Cusco. Data were collected through a structured 25-item survey using a Likert-type scale and analyzed using descriptive statistics, Pearson correlation, and multiple linear regression with SPSS software. The results reveal positive and statistically significant correlations between the adoption of digital accounting technologies and operational efficiency (r = 0.98), strategic decision-making (r = 0.97), access to financing (r = 0.93), and business sustainability and growth (r = 0.95), confirming that a higher level of accounting digitalization is associated with improved financial and competitive performance among entrepreneurial micro and small enterprises.

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